2020 (2) TMI 1249

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....9-10, 2010-11, 2011-12, 2012-13 and the impugned order dated 12.12.2014 for the assessment year 2013-14. 3. These proceedings were initiated pursuant 4 separate notices dated 25.09.2014 and notice dated 25.10.2014 issued to the petitioner under section 27/27 (4) of the TN VAT Act, 2006, wherein it was proposed to demand differential tax on activation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the time of installation of DTH set-top box and to deny input tax credit availed on the goods which were sold by the petitioner. 4. The petitioner is engaged in DTH services. For providing the aforesaid service, the petitioner used to sell Set-Top Box to its customers. Apart from collecting regul....

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....p box, the fact that the subscribers were required to pay in case of loss or damage indicated that there was a sale. 8. It is the contention of the petitioner that it was paying service tax on installation and activation charges and therefore the petitioner cannot be made liable to pay VAT on such activation and installation charges under the provisions of the TN VAT Act, 2006. 9. The learned counsel for the petitioner submits that while passing the order the respondent has relied on clauses not relevant for the relevant assessment year to continues the tax and therefore has committed an error. 10. Per contra, the learned counsel for the respondent the impugned order is well reasoned and requires no interference. It is further submitted ....